Legal subjectivity:
Remuneration for labor refers to the income due to labor. Remuneration for labor, the basic criterion for distinguishing income from labor remuneration from wages and salary income is whether there is employment or being employed. relation. Income from labor remuneration is the remuneration obtained by an individual independently performing a certain skill and providing certain labor services. There is no employer-employee relationship between him and the unit that pays the remuneration; while income from wages and salaries is the individual's dependent labor and is received from the unit where he works. remuneration, and he has an employer-employee relationship with the unit that pays the remuneration. Royalty refers to the royalties paid to the author after the work is published. It is the remuneration paid to the author by the publishing organization after the work is published. Remuneration is an important economic right of the author. It is a material compensation for the author's creative labor. It is an important economic right enjoyed by the copyright holder and cannot be deprived of it at will by anyone. The remuneration system currently implemented in our country is a basic remuneration plus remuneration for the number of printings. Income from copyright (copyright) refers to the property income consisting of material benefits that the author enjoys when his work is used by others. Copyright can obtain economic benefits through the following methods (reproduction, translation, adaptation, performance, broadcast, exhibition, film, television or recording, etc.): 1. Tax payable on wages and salaries = (monthly income - 3,500 yuan or 4,800 yuan) Income is combined to calculate and collect personal income. 2. The tax payable on production and operating income of individual industrial and commercial households = (total annual income - costs, expenses and losses) Tax payable on income from contracting and leasing operations of public institutions = (total income in the tax year - 3,500 yuan × 12 months) × applicable tax rate - quick calculation deduction 4. Income from labor remuneration (1) Tax payable on each income less than 4,000 yuan = (Each income - 800) × 20 (2) The tax payable for each income above 4,000 yuan = Each income × (1-20) × 20 (3) The "taxable income" of each income Tax payable exceeding 20,000 yuan = taxable income × applicable tax rate – number of quick deductions = each income × (1-20) × applicable tax rate – number of quick deductions 5. Income from author remuneration (1) Each income is less than 4,000 yuan. Amount of tax payable = (amount of each income - 800) × 20 × (1-30) (2) Amount of tax payable for each income of more than 4,000 yuan = amount of each income × (1-20) × 20 × (1- 30) Paragraph (6) of Article 8 of the "Individual Income Tax Law Implementation Regulations" stipulates that income from royalties refers to income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises. . At the same time, the regulations also clearly stipulate that income from providing the right to use copyrights does not include income from royalties. Legal objectivity:
Article 53 of the "Opinions on Several Issues (Labor Law)" The wages in the "Labor Law" refer to the direct payment in the form of currency by the employer in accordance with relevant national regulations or the stipulations of the labor contract. Labor remuneration to workers in the unit generally includes hourly wages, piece wages, bonuses, allowances and subsidies, wages for extended working hours, and wages paid under special circumstances. Wages are the main component of labor income.